Artistic and cultural organizations

From the 2024 DOR Tax Exemption Study

Det. No. 19-0109, 40 WTD 200 (November 30, 2021) 203 Taxpayer timely petitioned for review of the portion of the refund request that was denied. Taxpayer’s review petition separates the issues on review into the denied artistic and cultural portion and the public road construction portion. Regarding the artistic and cultural portion, Taxpayer provided a letter ruling it received from the Department’s TI&E section . . . . Taxpayer had requested a letter ruling for a construction project that was happening at the time. The letter ruling discusses the application of the artistic and cultural exemption to a wide variety of items. Taxpayer argues the letter ruling supports its position that items at issue here should be exempt, but Taxpayer does not cite any specific sections of the letter ruling.5 Regarding the public road construction portion, Taxpayer argues that the amount of the work it agreed to in its contract with Contractor, and partially reimbursed by the City, should be the portion taxed as public road construction. Taxpayer did not provide a copy of any of the agreements between the parties named. Taxpayer represents that Contractor did not pay any use tax on the materials i